The Honorable Minister for Finance, Budget and National Planning recently issued new Tax Appeal Tribunal (Procedure) Rules 2021. The Rules were issued under Paragraph 21 of the Fifth Schedule to the Federal Inland Revenue Service (Establishment) Act, 2007. The Rules replace the 2010 Rules and are intended to guide the practice and procedure of Tax Appeal Tribunal (TAT) proceedings.
The key provisions include:
- Electronic filing [Order 3 Rule 5] and service [Order 7 Rule 5]
- Virtual hearing of applications [Order 11 Rule 4 and 17 Rule 9]
- Place of filing appeals [Order 4 Rule 2]
- Mandatory payment of 50% of tax assessed [Order 3 Rule 6]
- Documents only procedure [Order 15]
- Summary appeal procedure [Order 16]
- Cost [Order 22]
- Pre-trial conference [Order 17 Rule 2]
Download our alert and a copy of the Rules for more information.
Download PwC Tax Alert_TAT Procedure Rules 2021
Download TAT Procedure Rules 2021